HMRC Penalty Appeals UK —
Challenge Every Penalty, Defend Every Enquiry
Received an HMRC penalty notice, compliance check or enquiry letter? We handle all HMRC correspondence, appeals and disputes on your behalf — with a strong track record of successful penalty reductions, suspensions and removals. ACCA qualified. Fixed fee.
HMRC Disputes — We Deal With HMRC So You Don’t Have To
Receiving a letter from HMRC is stressful — but the worst thing you can do is ignore it or respond without professional advice. Whether it’s a simple penalty notice or a full Code of Practice 9 fraud investigation, we take over all communication with HMRC immediately and protect your position.
HMRC Penalty Notices — late filing penalties (from £100), late payment penalties (5% surcharges), failure to notify penalties and inaccuracy penalties can all be appealed. We review every penalty notice, identify grounds for appeal (reasonable excuse, special circumstances, procedural errors) and submit formal appeals to HMRC or the First-tier Tax Tribunal where appropriate.
HMRC Enquiries (s9A TMA 1970) — HMRC has 12 months from the filing date to open a formal enquiry into a Self Assessment return. During an enquiry, HMRC can request extensive information and documentation. We handle all enquiry correspondence, prepare technical responses and negotiate a settlement — typically at significantly less than HMRC’s initial assessment.
HMRC Compliance Checks — HMRC regularly conducts employer compliance reviews (PAYE/NIC), VAT visits and contractor status reviews. We accompany clients through all compliance checks, ensuring HMRC receives appropriate information and that any legitimate discrepancies are settled on the most favourable terms available.
✅ What We Handle
- ✓ Late filing penalty appeals
- ✓ Late payment penalty appeals
- ✓ Failure to notify penalty appeals
- ✓ Inaccuracy penalty appeals
- ✓ Self Assessment enquiries (s9A)
- ✓ Discovery assessments
- ✓ Employer PAYE/NIC compliance
- ✓ VAT disputes & assessments
- ✓ IR35 compliance investigations
- ✓ Code of Practice 9 (COP9)
- ✓ First-tier Tribunal representation
- ✓ Time to Pay arrangements
HMRC Penalties — Which Type Do You Have?
Our Approach — From Letter to Resolution
HMRC Penalty Appeals — Common Questions
Yes — late filing penalties can be appealed if you have a ‘reasonable excuse’ for the late filing. HMRC accepts reasonable excuses including serious illness or hospitalisation of the taxpayer or a close family member, bereavement of a close family member close to the filing deadline, unexpected IT failure at HMRC or the taxpayer’s software, postal delays or natural disasters. We review every penalty notice and submit appeals where reasonable grounds exist — with a strong track record of successful appeals.
You generally have 30 days from the date of the penalty notice to submit an appeal to HMRC. If you miss the 30-day window, you may still be able to appeal with HMRC’s permission, or directly to the First-tier Tax Tribunal. Acting promptly is critical — contact us immediately if you receive an HMRC penalty notice, as delay reduces your options. We respond to penalty notice enquiries within 24 hours.
An HMRC enquiry under s9A TMA 1970 is a formal examination of your Self Assessment return. HMRC will issue an enquiry notice within 12 months of the filing date and can request information, documents and explanations. The enquiry can cover any aspect of the return — income, expenses, reliefs or gains. Most enquiries are resolved through correspondence — HMRC accepts the return, makes an amendment (which you can accept or appeal) or agrees a settlement. We handle all aspects of the enquiry, ensuring HMRC receives only appropriate information.
Code of Practice 9 is HMRC’s procedure for investigating suspected serious tax fraud. If HMRC suspects deliberate non-compliance, it will issue a COP9 letter offering the Contractual Disclosure Facility (CDF) — the opportunity to make a full disclosure of all deliberate tax irregularities in exchange for immunity from criminal prosecution. COP9 investigations are extremely serious and require immediate specialist representation. We work alongside specialist tax investigation solicitors on COP9 cases.
Yes — if you cannot pay your tax bill in full, HMRC’s Time to Pay service allows you to spread payments over an agreed period, typically up to 12 months (longer in exceptional circumstances). We negotiate Time to Pay arrangements on behalf of clients, presenting your financial position professionally and securing the most favourable payment terms available. During the arrangement, late payment penalties are suspended, though interest continues to accrue on the outstanding amount.
Received an HMRC Letter? Act Now
Don’t ignore HMRC correspondence or respond without professional advice. Contact us immediately — we respond within 24 hours and take over all HMRC communication from day one.
Is This Service Right for You?
Anyone Who Has Received an HMRC Penalty Notice
Whether it’s a £100 late filing penalty or a six-figure inaccuracy penalty — the first step is always professional review. We assess every penalty notice and advise on whether an appeal is appropriate and the grounds available.
Businesses Under HMRC Compliance Check
HMRC compliance checks — employer visits, VAT inspections, IR35 reviews — can be addressed most effectively with professional representation from the outset. We accompany clients through all compliance checks.
Taxpayers with Outstanding HMRC Debt
If you have outstanding tax debt and HMRC is threatening enforcement action, we negotiate Time to Pay arrangements and advise on the most appropriate resolution — including whether an offer in settlement is appropriate.
Urgent — HMRC Discovery Assessment Received
HMRC discovery assessments — raising tax for years outside the normal enquiry window — must be appealed quickly if there are grounds. We review all discovery assessments immediately and advise on the best response strategy.
Fixed Fees — Agreed Upfront
All Britvex tax fees are fixed and agreed before we start. No hourly rates. Book a free consultation for your exact quote.
All packages include: HMRC agent · dedicated accountant · client portal · 2-hour response guarantee.
The Law That Applies to You
Taxes Management Act 1970 (TMA 1970) — enquiry and assessment powers — s9A gives HMRC the right to open a formal enquiry within 12 months of the filing date. s29 gives HMRC the power to raise a discovery assessment outside the normal enquiry window where there has been careless or deliberate behaviour (4 and 20-year time limits respectively). s31 gives taxpayers the right to appeal against assessments.
Finance Act 2007 Schedule 24 — inaccuracy penalties — sets out the penalty regime for inaccuracies in tax returns. Penalties range from 0-30% of the potential lost revenue for careless inaccuracy, 30-70% for a deliberate inaccuracy and 70-100% for a deliberate and concealed inaccuracy. Unprompted disclosures attract lower penalties than prompted disclosures — early professional advice maximises the penalty reduction available.
Finance Act 2009 Schedule 55 — late filing penalties — the current penalty regime for late filing of Self Assessment and other returns. Penalties escalate from £100 (day 1) to daily penalties of £10/day (months 3-6) to 5% of tax owed surcharges (months 6 and 12). Reasonable excuse is a complete defence — we assess reasonable excuse arguments for every late filing penalty.
📋 HMRC Penalty Quick Reference
- 30 days Deadline to appeal an HMRC penalty
- £100 Day 1 late filing — Self Assessment
- £10/day Daily penalty after 3 months (up to 90 days)
- 5% Late payment surcharge at 30 days/6mo/12mo
- 0-30% Inaccuracy penalty — careless behaviour
- 30-70% Inaccuracy penalty — deliberate behaviour
- 24hrs Britvex response to all penalty enquiries